TMI Blog2022 (3) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be determined in accordance with law, if any. It will be open for the department to issue a show cause notice in the manner they propose to and if the opponents are aggrieved in any manner with the contents of the show cause notice, they can raise the issues accordingly by way of their reply. As on date, there is nothing we need to clarify. It is also open for the department to proceed against all those persons in whose favour the input tax credit availed by the opponents stood transferred respectively in their favour - Application disposed off. - MISC. CIVIL APPLICATION (FOR RECALL) NO. 2 of 2019 In R/SPECIAL CIVIL APPLICATION NO. 9392 of 2019 With 9396 of 2019, 9397 of 2019, 9398 of 2019, 9399 of 2019, 9400 of 2019 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact that against the availment of credit of ₹ 59,49,18,103/- (Rupees Fifty Nine Crore Forty Nine Lakh Eighteen Thousand One Hundred Three only), an amount of ₹ 63,62,41,525/- (Rupees Sixty Three Crore Sixty Two Lakh Forty One Thousand Five Hundred Twenty Five Only) came to be paid by way of tax. It appears that an amount of ₹ 4,13,23,422/- (Rupees Four Crore Thirteen Lakh Twenty Three Thousand Four Hundred Twenty Two only) has been paid in excess than the amount of credit availed. In such circumstances, it cannot be said that the interest of the government revenue is at a stake. 24. We are at one with Mr.Trivedi that even if it is assumed that the allegations as levelled by the department are correct and the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what is sought to be conveyed by Mr. Vyas is that the payment of total tax aggregating to ₹ 63,62,41,525/- would not put an end to the entire liability of the opponents. Mr. Vyas, wants this Court to clarify this much. 5. On the other hand, this writ applications are vehemently opposed by Mr. D.K. Trivedi, the learned counsel appearing for the opponents-original writ applicants. He raised a preliminary objection as regards the very maintainability of these civil applications. He would submit that factually nothing incorrect has been recorded by this Court in paragraph 23 of the original order. He would submit that this Court took a particular view of the matter having regard to the materials on record and if the revenue is aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we need to clarify. It is also open for the department to proceed against all those persons in whose favour the input tax credit availed by the opponents stood transferred respectively in their favour. Since what has been stated in paragraphs 23 and 24 are seriously disputed, we permit the department to take a stance if at all they intend to that the payment of tax shall not absolve the opponents of liability for wrongful availment of the input tax credit. In other words, Revenue is not ready to accept that it is a case of neutral satisfaction. If such is the stance of the Revenue in the show cause notice that may be issued to the opponents in future, we keep it open for the opponents to give an appropriate reply to the same to the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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